DICKERSON v. COMMISSIONER

Docket No. 24540-97.

81 T.C.M. 1253 (2001)

T.C. Memo. 2001-53

Debra Susan Dickerson v. Commissioner.

United States Tax Court.

Filed March 6, 2001.


Attorney(s) appearing for the Case

Debra Susan Dickerson, pro se.

Charles Pillitteri, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

ARMEN, Special Trial Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1995 in the amount of $5,109.

After concessions by the parties,1 the issues remaining for decision are as follows:

(1) Whether petitioner may exclude from gross income under section 104(a)(2)2 proceeds from the settlement of...

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